Automatic generation of rib rules in computerized financial management system

ABSTRACT

Financial management applications may operate according to RIB rules in which expenditure budget limits are increased as an organization or department thereof realizes revenue. When such applications operate in conjunction with complicated data structures for revenues and budget, it can become burdensome to define a plurality of RIB rules individually. A configuration system includes a RIB strategy array containing a relatively small set of meta-rules for identifiers of various portions of a revenue data structure to which they apply. An automated configuration system surveys the revenue data structure, determines which value transforms and destination addresses of a budget database apply and generate a larger set of RIB rules that will govern in the financial management application during normal system operation.

BACKGROUND

The present invention relates to configuration of an enterprise management application and, in particular, to configuration of such an application that includes budgetary control functionality based on RIB techniques.

“RIB” techniques are known per se. RIB is an acronym for “revenues increasing the budget.” In many financial applications, expenditure budgets of a predetermined business unit for a given period of time are based upon revenues of that business unit during that same time period. Financial management software, therefore, tracks revenues as they are realized and determine whether the revenues cause changes to an expenditure budget for an organization.

To accomplish this, financial management applications may employ RIB rules. A RIB rule represents a transform from revenue information to expenditure budget information. Within each individual RIB rule, there may be defined one or more source addresses, representing database locations of revenue items, one or more destination addresses, representing database locations of expenditure budget items, and a transform calculation, defining how expenditure budget is derived. Commonly, the transform calculation may define a transform coefficient (e.g., $1 increase in expenditure budget for every $2 in revenue), certain thresholds that must be exceeded before any increase in expenditure budget occurs (e.g., expenditure budget increased only after revenues exceed $100,000), or certain filtering conditions that occur as part of the calculation (e.g., increased expenditure budget occurs only for realized incoming payments, as opposed to customer invoices that have not been paid).

Traditionally, RIB rules have been coded manually. Complex organizations, however, may have thousands of revenue sources and thousands of budget items that are to receive budget through application of the RIB process. During deployment of financial management software, it might become necessary to write thousands of RIB rules to cover the inter-relationships between the revenue items and budget items. This is tedious.

BRIEF DESCRIPTION OF THE DRAWINGS

FIG. 1 is a simplified block diagram of a RIB rule processing system according to an embodiment of the present invention.

FIG. 2 is a flow diagram representing a method according to an embodiment of the present invention.

FIG. 3 illustrates an exemplary data structure with nodes for storing revenue or budget items.

FIG. 4 illustrates elements of an exemplary RIB strategy array according to an embodiment of the present invention.

FIG. 5 illustrates elements of an exemplary RIB rule array according to an embodiment of the present invention.

FIG. 6 illustrates elements of an exemplary RIB strategy array according to another embodiment of the present invention.

FIG. 7 is a flow diagram representing a method according to another embodiment of the present invention.

FIG. 8 is a simplified block diagram of a processing system adapted for use with embodiments of the present invention.

DETAILED DESCRIPTION

Embodiments of the present invention capitalize on a realization that, in many organizations, only a handful of RIB transform calculations are unique. Such unique transform calculations will be called “value transforms” hereafter, and may include transform coefficients, thresholds, additional filtering conditions (e.g. for defining accepted types of revenue), as may be appropriate to fully determine the amount of RIB increases from the amount of the posted revenue items. Such value transforms optionally may be defined and stored as separate configuration entities, on which the EMA system may have access at any time and from any application. The RIB rules essentially replicate a small set of value transforms many times across many source-destination address sets. Therefore, the system introduces a meta-rule manager that can generate and write new RIB rules automatically, if given the various value transforms, address transforms from which destination addresses in the budget database may be derived, and identifiers to source addresses in the revenue database to which both types of transforms apply.

FIG. 1 is a functional block diagram illustrating a computerized budget management system 100 according to an embodiment of the present invention. The system 100 may include an operation chain 110 and a configuration chain 120. As its name implies, the operation chain 110 is active during normal operation of the system 100. The operation chain 110 may include a revenue database 130, a RIB rule array 140 and a budget database 150. The revenue database 130 stores data representing revenue items that are entered into the system 100 to represent transactions through which an organization realizes revenue. The budget database 150 stores data representing budget items for the organization. The RIB rule array 140 stores RIB rules, which define how various expenditure budget items within the budget database are affected by revenue. In this regard, the operation and structure of a RIB system is well known.

The configuration chain 120 may include a meta-rule manager 160 and a second rule array, called the RIB “strategy” array 170. The RIB strategy array 170 may include meta-rules, each of them including identifiers for source addresses in the revenue database 130, to which these meta-rules apply, a value transform and an address transform, from which destination addresses in the budget database 150 may be obtained. The meta-rule manager 160 may survey the revenue database, identify which of the various transforms apply to each entry of the revenue database 130 and write new RIB rules in the RIB rule array 140.

The budgetary control system 100 may include editing tools 180 and 190 to assist an operator to set up meta-rules in the RIB rule array 170 and to allow for manually updating existing RIB rules in the RIB rule array 140. The editing tool 180 may help to specify source identifiers in meta-rules and to configure value transforms and address transforms, whereas the editing tool 190 may be needed to add necessary changes to existing RIB rules. Users of such systems 100 may require such updates due to legal changes or to organizational changes, such as the assignment of additional tasks to the organization, which may not have been planned in the beginning.

FIG. 2 illustrates a method 200 according to an embodiment of the present invention.

According to the method, the meta-rule manager may survey various nodes of the revenue database, pulling source addresses for each (box 210). The meta-rule manager may apply the source address to meta-rules of the RIB strategy array and obtain therefrom a value transform and an address transform through which the meta-rule manager may derive one or more destination addresses in the budget database to which the RIB rule is directed (box 220). The meta-rule manager may thereafter write a RIB rule to the RIB rule array specifying the source address(es), the destination address(es) and a value transform which the RIB rule will apply during normal system operation.

FIG. 3 illustrates a simplified data structure that may find application with the foregoing embodiments. In this data structure, an organization is shown having three departments A, B and C. Budget or revenues for department A include elements A1 and A2. Element A1 further includes sub-elements A1.1, A1.2 and A1.3. Budget or revenues for department C are comprised of elements C1, C2, C3, C4 and C5.

When applied to the system of FIG. 1, a revenue database 130 may include a plurality of nodes, one for each revenue item recorded for the organization. Thus, there may be a node for each department A-C, for each element A1-A2 and C1-C5 and for each sub-element A1.1-A1.3. Each node within the revenue database may store various types of information for the organization, including for example, text or numeric codes that identify the organizational unit to which the node applies.

FIG. 3 illustrates bounding boxes to indicate exemplary value transforms to be applied to the various nodes of a revenue database. In this example, a value transform “K” is to be applied to node A1 and all nodes subordinate thereto. A value transform “N” is to be applied to node C and subordinate nodes C1-C4. Another value transform “J” is to be applied to node C5.

The budget database 150 also may possess a nodal structure for storage of budget items including RIB increases to the expenditure budget that are generated from the operation chain 110. The revenue database and the budget database typically will have different data structures, although this need not always be the case; such variations are determined largely by the requirements of the organization for which the budgetary control system 100 is to be used. For the purposes of the present discussion, it is sufficient to note that the revenue database 130 and budget database 150 each store their respective values in nodes, which can be individually addressed.

FIG. 4 illustrates a RIB strategy array 400 that may be employed for the various value transforms illustrated in FIG. 3. Three meta-rules of the RIB strategy array (410-430) are illustrated. Meta-rules store information representing strategies for creating new RIB rules in the enterprise management application. Each meta-rule may include a source identifier field 440, which may explicitly identify one or more revenue database nodes (explicit “source addresses”) to which the meta-rule applies. Each meta-rule also may include a value transform definition field 450 specifying parameters for the calculation of the RIB increases, including a definition of the relevant type of revenues, and an address transform field 460. Each address transform may contain an address transform function that, when applied to an identified source address, derives one or more destination addresses in the budget database. If several destination addresses are assigned, then weighting coefficients may be defined in order to distribute the amount of RIB increases among them. As a further option, the address transform field may also specify whether each source address identified by the present meta-rule will trigger the creation of separate RIB rules or whether all identified source address belong to a single RIB rule thus sharing their revenues before applying the assigned value transform.

In the example of FIG. 4, three meta-rules 410-430 are defined for the RIB strategy array 400 using explicit nodes or source addresses of the revenue database as entries in the source identifier field 440. When the rule manager operates on the revenue database, however, it would write up to ten new RIB rules to the RIB rule array 140 (FIG. 1). As noted, modern organizations include databases with many thousands or many tens of thousands of nodes used for storing revenue items, but only a handful (say, 3-4) unique value transforms and only a limited number of different address transforms are used. Thus, the configuration chain of FIG. 1 eliminates much of the manual configuration that traditionally has been required to implement RIB rule systems.

As noted, the meta-rule manager may derive one or more destination addresses into the budget database 150 from a source address as determined by the address transform field 460. Revenue items may be assigned to nodes of the revenue database 130 according to several dimensions. The address transform may be as simple as replacing one or more of the dimension values of the source address with other pre-selected values and, if required, adding weighting coefficients in the case where several destination addresses are to be derived. In one example, revenue items may be categorized by the dimensions “fund,” “department” and “commitment item.” The address transform may dictate that, no matter what the source address is, the budgetary addresses change the commitment item value to 430000. Thus, the meta-rule manager may perform the following address derivations before writing RIB rules: SOURCE ADDRESS DESTINATION ADDRESS COMMITMENT COMMITMENT FUNDING DEPARTMENT ITEM FUNDING DEPARTMENT ITEM General_Funding DEP1 800000 General_Funding DEP1 430000 Special_Purpose Central_Dep 840000 Special_Purpose Central_Dep 430000 The types of address transforms to be performed, of course, depend on the structure of the respective databases 130, 150 and the budgetary requirements of the organization for which the budgetary control system is to be deployed. They may vary considerably, but in general only a limited number of address transforms is needed to fully describe the relation between source and destination addresses in RIB rules.

FIG. 5 illustrates RIB rules that may be written to the RIB rule array 140 (FIG. 1), using the example of FIG. 4. The RIB rules 510, 520, etc., each may include a source address field 540 identifying a single entry from the revenue database 130 to which the RIB rule applies, a value transform field 550 defining the relevant type of revenues and other necessary parameters to determine the amount of RIB increases and a destination address field 560, identifying one or more locations in the budget database 150 where RIB increases are to be stored. If several destination addresses are specified, then in general weighting coefficients are needed, too, for distributing the RIB increases.

The foregoing example illustrates the source identifier fields 440 of the RIB strategy array to include explicit source addresses of the revenue database 130. Alternate embodiments permit the meta-rules to be defined using triggering conditions on source addresses or on alternate sources of information, which typically are stored in the database nodes in association with the revenue items. Thus, rather than using explicit address information that directly indicates the nodes' locations within the database system, the meta-rule manager 160 may generate RIB rules from meta-rules using conditions for source addresses or for additional information stored in the nodes of the revenue database 130. As representative examples, revenue items might include:

-   -   department codes, identifying an organizational department to         which the revenue item belongs,     -   department names, text strings identifying the department to         which the revenue item belongs,     -   names of responsible persons, identifying managers with         particular needs for the transfer of revenues     -   purpose or functional aspects of the revenues, codes or text         strings identifying additional details of the revenue items         In such embodiments, during a configuration period, the         meta-rule manager 160 may traverse the revenue database 130,         retrieving relevant identifiers from the nodes as it goes along.         By comparing the retrieved identifiers against triggering         conditions stored in the meta-rules of the RIB strategy array         170, the meta-rule manager may determine which value transform         and which address transform, if any, apply to the revenue item.         It may then write an appropriate new rule RIB to the RIB rule         array 140.

FIG. 6 illustrates meta-rules of a RIB strategy array 170 according to another embodiment of the present invention. There the source address field 640 of the meta-rules 610, 620, and 630 may include a triggering condition, rather than explicit source addresses, that must be met before generating a new RIB rule for a node from the revenue database. Exemplary triggering conditions are illustrated in the figure. Again, a comparison is made between the name of the source address or the contents of the revenue item stored in the revenue database 130 and the triggering condition to determine whether a new RIB rule is to be generated. And, of course, triggering conditions may be predicated on boolean operations of multiple conditions (e.g., Dept Code=“1234” OR “5678”, Proj Code=“0987” AND Dept Code=“4321”, etc.). The meta-rules 610, 620, and 630 also may include a value transform field 650 and an address transform field 660 as described above.

In a further embodiment, the RIB rule array 140 (FIG. 1) may be omitted altogether. When a new revenue item is posted within the system, the meta-rule manager 160 may identify which meta-rule (if any) applies to the revenue item by referring to the RIB strategy array 170. If a meta-rule is identified, the meta-rule manager 160 may retrieve the appropriate value and address transforms. The system may generate a RIB budget item from the revenue item using the value transform and the destination address(es) obtained from the address transform and store it to the budget database 150. In this embodiment, the operation chain 110 of the system need not be populated by a RIB rule array that includes express RIB rules for each entry in the revenue database 130.

FIG. 7 illustrates a method according to another embodiment of the present invention for generating RIB rules according to a RIB strategy array. According to the method, for each node of the revenue database, the system may retrieve an appropriate node identifier (source address) and additional information from the revenue entry (box 710). The system may compare the node identifier and the additional information to the triggering conditions stored in the source identifier field of the meta-rule in the RIB strategy array (box 720). If the retrieved identifier matches a triggering condition of one of the meta-rules, the system may retrieve the value and address transforms of the associated meta-rule (box 730). The system may generate a RIB rule which identifies the source address(es) in the revenue database, the value transform and the destination address(es) in the budget database as derived from the address transform and write the RIB rule to the RIB rule array (box 740). The method may operate for as many nodes of the revenue database as are desired.

Returning to FIG. 1, according to an embodiment including an editing tool 180, this tool may assist an operator to define meta-rules of the RIB strategy array 170 without having to manually enter multiple source addresses and the like. In a first embodiment, the tool 180 may display a tree diagram illustrating inter-relationships among nodes of the revenue database 130 in a manner similar to the illustration of FIG. 3. From the display, an operator may select one or more nodes to include in the source identifier field of a meta-rule. Additionally, the tool 180 may accept commands to signify that all nodes sub-ordinate to an including a selected node are to be included in a meta-rule (e.g., clicking on node C would include nodes C1-C5). The tool 180 also may accept commands indicating that a selected node (e.g., C5) is to be excluded from a previously selected set of nodes. Alternatively, the tool may assist an operator to specify triggering conditions for nodes of the revenue database or for additional information stored with the revenue items. Such conditions may include multiple conditions and Boolean operations of simple conditions.

The foregoing embodiments may provide a software-implemented system. As such, these embodiments may be represented by program instructions that are to be executed by a server or other common computing platform. One such platform 800 is illustrated in the simplified block diagram of FIG. 8. There, the platform 800 is shown as being populated by a processor 810, a memory system 820 and an input/output (I/O) unit 830. The processor 810 may be any of a plurality of conventional processing systems, including microprocessors, digital signal processors and field programmable logic arrays. In some applications, it may be advantageous to provide multiple processors (not shown) in the platform 800. The processor(s) 810 execute program instructions stored in the memory system. The memory system 820 may include any combination of conventional memory circuits, including electrical, magnetic or optical memory systems. As shown in FIG. 8, the memory system may include read only memories 822, random access memories 824 and bulk storage 827. The memory system not only stores the program instructions representing the various methods described herein but also can store the data items on which these methods operate. The I/O unit 830 would permit communication with external devices (not shown).

As shown above, the foregoing embodiments provide a useful tool for automatically generating and writing RIB rules when configuring an enterprise management application for use with large data structures of revenue and budget databases and somewhat redundant RIB policies.

Several embodiments of the present invention are specifically illustrated and described herein. However, it will be appreciated that modifications and variations of the present invention are covered by the above teachings and within the purview of the appended claims without departing from the spirit and intended scope of the invention. 

1. A system to generate and write RIB rules, comprising: a RIB strategy array to store a plurality of meta-rules, the meta-rules identifying value transforms, address transforms for assigning destination addresses in a budget database and source identifiers for nodes in a revenue database to which the meta-rules apply, and a meta-rule manager to identify meta-rules that apply to revenue database nodes, to generate a plurality of RIB rules and to store these RIB rules in a RIB rule array.
 2. The configuration manager of claim 1, wherein the revenue database and the RIB rule array are members of an operation chain of an enterprise management application.
 3. The configuration manager of claim 2, wherein the operation chain further comprises a budget database.
 4. The configuration manager of claim 1, wherein each meta-rule of the RIB strategy array comprises a source identifier field identifying a plurality of nodes of the revenue database to which the meta-rule applies, a value transform and an address transform to assign one or more destination addresses pointing in the budget database.
 5. The configuration manager of claim 4, wherein the value transform field of at least one meta-rule comprises parameters for calculating RIB increase amounts, including coefficients, thresholds and a definition of revenue types relevant to RIB.
 6. The configuration manager of claim 1, wherein a value transform of at least one meta-rule indicates a threshold that posted revenue must meet before a RIB item will be generated.
 7. The configuration manager of claim 1, wherein a value transform of at least one meta-rule indicates a type of revenue that is relevant to the RIB rule.
 8. The configuration manager of claim 4, where the address transform field of at least one meta-rule comprises parameters identifying source and destination addresses of a new RIB rule, including a transform function for assigning one or more destination addresses in the budget database and, if several destination addresses, additionally specifying weighting coefficients to distribute the RIB increases.
 9. The configuration manager of claim 1, wherein the address transform of at least one meta-rule specifics that each relevant source address shall map to a respective destination address in a separate RIB rule.
 10. The configuration manager of claim 1, wherein the address transform of at least one meta-rule specifics that source data shall map to a plurality of destination addresses and the address transform further includes weighting coefficients to identify respective proportions among the destination addresses.
 11. The configuration manager of claim 1, wherein the address transform of at least one meta-rule specifics that a plurality of source addresses shall map to a destination address via a RIB rule.
 12. The configuration manager of claim 1, where at least one RIB rule of the RIB array comprises a source address field identifying at least one node of the revenue database to which the RIB rule applies.
 13. The configuration manager of claim 12, wherein the RIB rule also comprises a field defining a value transform.
 14. The configuration manager of claim 12, wherein the RIB rule also identifies at least one destination address in the budget database to which the RIB rule applies.
 15. The configuration manager of claim 1, wherein the number of RIB rules in the RIB array exceeds the number of meta-rules in the RIB strategy array.
 16. A method, comprising: referring addresses of a revenue database to source addresses specified in meta-rules of a RIB strategy array, for each address, if the meta-rule returns a value transform and an address transform, generating a RIB rule that identifies at least one source address of the budget database, a value transform and at least one destination address in the budget database to which results of the RIB rule are to be stored.
 17. The method of claim 16, wherein when the address transform of at least one meta-rule causes multiple destination addresses to be derived from a single source address.
 18. The method of claim 16, wherein when the address transform of at least one meta-rule causes revenue postings of multiple source addresses to generate RIB increases which are stored in a single RIB rule.
 19. The method according to claim 17, further comprising generating a RIB item from a posted revenue item and storing the RIB item in the budget database at the multiple destination addresses in relative amounts specified by weighting coefficients of the corresponding address transform.
 20. The method of claim 16, wherein a value transform of a meta-rule indicates a threshold that posted revenue must meet before a RIB item will be generated.
 21. The method of claim 16, wherein a value transform of a meta-rule indicates a type of revenue that is relevant to the RIB rule.
 22. The method of claim 16, further comprising storing the RIB rule in a RIB rule array of an operation chain in an enterprise management application.
 23. The method of claim 22, wherein the number of meta-rules in the RIB strategy array is smaller than the number of RIB rules generated therefrom.
 24. The method of claim 16, further comprising, via an editing tool, specifying explicit source addresses of the source identifier field for each meta-rule with reference to a graphical representation of a structure of the revenue database.
 25. The method of claim 16, further comprising generating a RIB budget item from a posted revenue item according to a RIB rule of the RIB rule array and storing the RIB budget item in the budget database.
 26. The method of claim 25, wherein the RIB budget item, as stored in the budget database, does not contain a reference to a RIB rule of the RIB rule array.
 27. A method, comprising: surveying entries of a revenue database for predetermined triggering conditions specified in meta-rules of a RIB strategy array, for each entry that matches the triggering condition of a meta-rule: returning a value transform and an address transform, generating a RIB rule that identifies the respective entry of the revenue database, the value transform and at least one destination address in the budget database to which results of the RIB rule are to be stored.
 28. The method of claim 27, further comprising storing the RIB rule in a RIB rule array.
 29. The method of claim 27, wherein the surveying comprises comparing contents of the revenue database entries to the triggering conditions of meta-rules stored in a RIB strategy array.
 30. The method of claim 27, wherein when the address transform of at least one meta-rule causes multiple destination addresses to be derived from a single source address.
 31. The method of claim 27, wherein when the address transform of at least one meta-rule causes revenue postings of multiple source addresses to generate RIB increases which are stored in a single RIB rule.
 32. The method of claim 27, wherein a value transform of a meta-rule indicates a threshold that posted revenue must meet before a RIB item will be generated.
 33. The method of claim 27, wherein a value transform of a meta-rule indicates a type of revenue that is relevant to the RIB rule.
 34. The method of claim 28, wherein the RIB strategy array and the RIB rule array each contain a number of entries and the number of entries in the RIB rule array exceeds the number of entries in the RIB strategy array.
 35. The method of claim 27, further comprising specifying triggering conditions of each meta-rule via an editing tool and generating meta-rules therefrom.
 36. The method of claim 27, further comprising generating a RIB budget item from a posted revenue item according to a generated RIB rule and storing the budget item in the budget database.
 37. The method of claim 36, wherein the RIB budget item, as stored in the budget database, does not contain a reference to a RIB rule of the RIB rule array.
 38. A computer readable medium storing program instructions that, when executed, cause a device to: refer addresses of the revenue database to source addresses explicitly specified in meta-rules of a RIB strategy array, for each address, if the RIB rule strategy array returns a value transform and an address transform, generate a RIB rule that identifies the respective source and destination addresses and the value transform.
 39. The medium of claim 38, wherein the instructions further cause the device to store the RIB rule in a RIB rule array of an operation chain in an enterprise management application.
 40. The medium of claim 38, wherein the instructions further cause the device to calculate a RIB budget item from a posted revenue item according to the generated RIB rule and to store the RIB budget item in a budget database.
 41. The medium of claim 40, wherein the RIB budget item, when stored in the budget database does not reference a RIB rule in the RIB rule array.
 42. The medium of claim 38, further comprising a RIB strategy array storing a plurality of meta-rules, each meta-rule comprising a source identifier field explicitly identifying a plurality of nodes of the revenue database.
 43. The medium of claim 38, further comprising a RIB strategy array storing a plurality of meta-rules, each meta-rule comprising a field identifying a value transform and another field identifying an address transform for deriving destination addresses in the budget database.
 44. A computer readable medium storing program instructions that, when executed, cause a device to: survey entries of the revenue database for predetermined triggering conditions specified in meta-rules of a RIB strategy array, for each entry that contains the triggering condition of a meta-rule, generate a RIB rule that identifies the revenue database entry, a value transform and at least one destination address in the budget database.
 45. The medium of claim 44, wherein the instructions further cause the device to store the RIB rule in a RIB rule array.
 46. The medium of claim 44, wherein the instructions further cause the device to calculate a RIB budget item from a posted revenue item according to the generated RIB rule.
 47. The medium of claim 44, wherein the RIB budget item, as stored in the budget database, does not contain a reference to a RIB rule of the RIB rule array.
 48. The medium of claim 44, further comprising a meta-rule array storing a plurality of meta-rules, each meta-rule comprising a source identifier field identifying the triggering conditions of the meta-rule.
 49. The medium of claim 44, further comprising a meta-rule array storing a plurality of meta-rules, each meta-rule comprising a field identifying a value transform and another field identifying an address transform for deriving destination addresses in the budget database.
 50. A RIB method, comprising: storing a new revenue item in a revenue database, selecting a meta-rule from a RIB strategy array, based on a comparison of the revenue item and the source identifiers specified in the meta-rules of the RIB strategy array, generating at least one RIB budget item according to the value transform of the selected meta-rule and the amount of the revenue item, deriving at least one destination address from the revenue item's address in the revenue database by applying the address transform of the selected meta-rule of the RIB strategy array, and storing the RIB budget item in a budget database at a location specified by the destination address.
 51. The method of claim 50, wherein the comparison comprises comparing the items or nodes of the revenue database to explicit source addresses stored in the meta-rules of the RIB strategy array.
 52. The method of claim 50, wherein the comparison comparing contents of an entry into which the revenue item was stored with triggering conditions stored in the meta-rules of the RIB strategy array.
 53. The method of claim 50, wherein when multiple destination addresses are derived, the storing comprises storing multiple RIB budget items in the budget database in locations determined by the destination addresses, the RIB budget items having relative budget values determined by weighting coefficients stored in the selected meta-rule of the RIB strategy array. 